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V5419-16 21 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

2012 capital losses may be offset against gains from 2013 to 2016

A taxpayer has enquired as to the timeframe for offsetting a capital loss arising from the sale of real estate in 2012. The DGT has ruled that such losses may be offset against gains made in the following four tax years.

The question raised

The period available to offset these losses. Specifically, it is inquired whether the loss can be offset against capital gains obtained up to August 14, 2016, or December 31, 2016.

The DGT's ruling

Capital losses generated in 2012 may be offset against the positive balance of capital gains and losses obtained in the following four tax years (2013, 2014, 2015, and 2016). In each tax year, the maximum possible amount must be offset.

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